Supplementary Provisions, Article 2Application of Provisions on Secondary Tax Liability

The provisions of Article 11-5 of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") apply to local government levies relating to the income levy of prefectural inhabitant tax and municipal inhabitant tax for fiscal year 1962 and after that have become delinquent, and the provisions then in force continue to govern secondary tax liability concerning local government levies relating to the income levy of prefectural inhabitant tax and municipal inhabitant tax through fiscal year 1961.